**(c)**Lessee shall also be liable for any federal
excise tax imposed under Internal Revenue Code Section 4261 (the **“Commercial Transportation Tax”**) if such tax is (or if Lessor reasonably determines that such tax is) applicable to any or all amounts paid (or deemed to be paid)
by Lessee to Lessor hereunder. Lessee shall pay such tax to Lessor within thirty (30) days after receipt of Lessor’s written invoice therefor, unless such tax is being contested pursuant to **Section 4(i)**. 

 **(d)**Lessee shall also be liable for and shall pay any and all fees for licenses,
registrations, permits, and other certificates as may be required for the lawful operation of the Aircraft during the Lease Term. 

 **(e)**Lessee shall also pay any and all liabilities, fines, forfeitures, or penalties for violations of any applicable governmental regulations relating to the Lease Operations and
reimburse Lessor for any amounts expended by Lessor on account of such violations except as set forth in **Section 14**. 

 **(f)**Lessor shall promptly notify Lessee and send Lessee any notices, reports, and inquiries of taxing authorities concerning any Taxes or other charges payable by Lessee that may be
received from time to time by Lessor with respect to the Aircraft. 

 **(g)**Lessee shall reimburse Lessor, within thirty (30) days after Lessee’s receipt of a written demand for such reimbursement from Lessor together with supporting invoices
relating to such payment, for any Taxes (or other amounts described in this **Section 4)** charged to or assessed against Lessor.